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V2616-21 ·27 October 2021 ·consulta-vinculante Medium impact
Tax

Deduction for rental of habitual residence applicable only if right existed before 2015

The taxpayer asks whether they can claim the deduction for rental of habitual residence in years after renting since 2014 without having claimed it. The DGT responds that the deduction can only be claimed if the taxpayer had the right to it in a previous tax period before 1 January 2015.

In 6 key points

How it affects those involved

Taxpayers who rented from 2014 without claiming the deduction must have had the right to it in a prior tax year before 2015 to claim it retrospectively.

Lifecycle

2021-10-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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